TMI Blog2011 (4) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... y - the appellant, they have deposited 25% of the penalty within 30 days from the date of passing of order by Additional Commissioner - Even otherwise also, no such option was extended to them by lower authorities - Hon'ble High Court of Gujarat in the case of M/s Exotic Associates Vs. CCE (2009 -TMI - 76674 - GUJARAT HIGH COURT), has held that such option can be extended even at appeal stage - re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the oil is used for refining. As the appellant had sold the said oil in the open market, proceedings were initiated against them which culminated into an order passed by the lower authorities confirming demand along with interest and imposing 100% penalty. The appellants in their written submissions have not disputed confirmation of duty and interest. It is their contention that the said duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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